Another alternative is to run this code: it opens the original file and
creates sequentially numbered sub-files, which you can import to Excel.
Note you'll need to adjust the file path and possibly the TXT file
extension. The sub-files are called "Target" in this code, which you
can change- but you'll need to change all instances within the code.
You can adjust the number of rows per file from 60,000 to whatever is
appropriate. Enjoy!

Sub Import_Trim()
Dim Lyne As String
Dim FileCount As Byte, K As Byte
FileCount = 1

Open "c:\directory path\Source File Name.txt" For Input As #1
Open "c:\directory path\Target1.txt" For Output As #2

On Error Resume Next
Do While Not EOF(1)
For K = 1 To 60000
Line Input #1, Lyne
Print #2, Lyne
Next K

Close #2
FileCount = FileCount + 1
Open "c:\directory path\Target" & FileCount & ".txt" For Output As #2
Loop

Close #1
Close #2
MsgBox "Done."
End Sub